Purpose – The aim of this paper is to investigate the phenomenon of earnings management in Egypt, with particular reference to the pricing of IPOs. In addition, it aims to discuss its respondents' perceptions of the factors that are likely to weaken the effectiveness of internal corporate...

Purpose – The purpose of this paper is to employ a mixed methods design to assess the applicability, reliability and validity of Miller's scale of environmental uncertainty. Design/methodology/approach – Using 759 questionnaires and eight personal interviews from three countries throughout...

Purpose – The purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt. To this end, three main issues are investigated: first, the potential incentives for engagement in earnings manipulation; second, the techniques most frequently used in...